## Policy Analysis Report: Central Excise Amendments - September 16, 2022
**1. Executive Summary:**
This report analyzes two notifications issued by the Ministry of Finance, Department of Revenue, on September 16, 2022, regarding amendments to existing Central Excise policies. Specifically, Notification No. 29/2022 amends Notification No. 18/2022, adjusting the central excise duty on a specific item from an unspecified amount to Rs. 10,500 per tonne, and another item from an unspecified amount to Rs. 5 per litre. Notification No. 30/2022 amends Notification No. 04/2022, adjusting the central excise duty on a specific item from an unspecified amount to Rs. 8.50 per litre. Both amendments are issued under the authority of the Central Excise Act, 1944, and the Finance Act, 2002, and are deemed necessary in the public interest. Both amendments come into effect on September 17, 2022. The key finding is that these amendments directly impact the excise duties on specific goods, likely affecting manufacturers and consumers.
**2. Introduction:**
This report aims to provide a clear and concise analysis of two notifications, No. 29/2022 and No. 30/2022, both dated September 16, 2022, pertaining to amendments in the Central Excise regulations. This analysis is based solely on the information provided within the given policy text.
**3. Policy Overview:**
* **Notification No. 29/2022 (Amendment):** This notification amends the existing Central Excise Notification No. 18/2022, dated July 19, 2022.
* **Core Objective:** To revise the central excise duties on specific goods as deemed necessary in the public interest by the Central Government.
* **Notification No. 30/2022 (Amendment):** This notification amends the existing Central Excise Notification No. 04/2022, dated June 30, 2022.
* **Core Objective:** To revise the central excise duties on specific goods as deemed necessary in the public interest by the Central Government.
**4. Background and Rationale:**
* **Notification No. 29/2022 (Amendment):** The amendment is likely intended to adjust the excise duty on specific goods to align with current economic conditions, market prices, or government revenue targets. The "public interest" justification suggests the changes might be related to promoting or discouraging consumption, protecting domestic industries, or achieving specific fiscal objectives.
* **Notification No. 30/2022 (Amendment):** The amendment is likely intended to adjust the excise duty on specific goods to align with current economic conditions, market prices, or government revenue targets. The "public interest" justification suggests the changes might be related to promoting or discouraging consumption, protecting domestic industries, or achieving specific fiscal objectives.
**5. Key Provisions / Changes:**
* **Notification No. 29/2022 (Amendment):**
* **Specific Part Changed:** The entry in column 4 of the Table against S. No. 1 and S. No. 2 in the original Notification No. 18/2022 is being changed.
* **New Rule/Provision:**
* Against S. No. 1, the excise duty is now "Rs. 10,500 per tonne."
* Against S. No. 2, the excise duty is now "Rs. 5 per litre."
* **Difference/Effect:** The amendment replaces the prior excise duty rates (which are not specified in the provided text) with the new rates of Rs. 10,500 per tonne and Rs. 5 per litre for the goods listed against S. No. 1 and S. No. 2, respectively, in the original notification's table.
* **Notification No. 30/2022 (Amendment):**
* **Specific Part Changed:** The entry in column 4 of the Table against S. No. 2 in the original Notification No. 04/2022 is being changed.
* **New Rule/Provision:**
* Against S. No. 2, the excise duty is now "Rs. 8.50 per litre."
* **Difference/Effect:** The amendment replaces the prior excise duty rate (which is not specified in the provided text) with the new rate of Rs. 8.50 per litre for the goods listed against S. No. 2 in the original notification's table.
**6. Target Audience and Stakeholders:**
Based on the text, the primary target audience and stakeholders are:
* Manufacturers and producers of the goods listed under S. No. 1 and S. No. 2 in the tables of the original Notifications No. 18/2022 and No. 04/2022.
* Distributors and retailers of those goods.
* Consumers who purchase these goods.
* The Central Excise Department and related tax authorities.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** The Ministry of Finance, Department of Revenue, is responsible for issuing and overseeing the implementation of these amendments. The Central Excise Department will be responsible for enforcing the revised duty rates.
* **Timelines or Procedures:** The amendments come into force on September 17, 2022. The text does not specify any particular procedures, but it is implied that existing Central Excise procedures will be used to implement the new rates.
**8. Expected Outcomes / Impact of Changes:**
* **Notification No. 29/2022 (Amendment):** The intended outcome is a direct adjustment to the cost of the goods affected by the excise duty changes. This could influence production levels, pricing strategies, and consumer demand. The specific impact depends on the nature of the goods and the magnitude of the change relative to existing prices and market conditions.
* **Notification No. 30/2022 (Amendment):** The intended outcome is a direct adjustment to the cost of the goods affected by the excise duty changes. This could influence production levels, pricing strategies, and consumer demand. The specific impact depends on the nature of the goods and the magnitude of the change relative to existing prices and market conditions.
**9. Conclusion:**
The notifications No. 29/2022 and No. 30/2022 represent amendments to existing Central Excise regulations, adjusting excise duties on specific goods. These changes are expected to directly affect manufacturers, distributors, retailers, and consumers of the listed goods. The amendments are deemed necessary in the public interest and come into effect on September 17, 2022. Understanding the specific goods affected by S. No. 1 and S. No. 2 in the original notifications is crucial for assessing the full impact of these amendments.
Key Entities Referenced
Central Excise Act, 1944: A legal act cited as the basis for the notification.
Finance Act, 2002: A legal act cited as the basis for the notification.
Ministry of Finance Department of Revenue: The government department issuing the notification.
New Delhi: The location where the notification was issued.
G.S.R. 706E: A notification number related to Central Excise.
G.S.R. 584 E: Notification number of the principal notification being amended
G.S.R. 672E: Notification number of the last amended notification
Notification No. 182022Central Excise: The principal notification being amended.
Notification No. 262022Central Excise: The last amended notification.
NITISH KARNATAK: Under Secretary who signed the notification.
G.S.R. 707E: A notification number related to Central Excise.
G.S.R. 492 E: Notification number of the principal notification being amended
G.S.R. 673: Notification number of the last amended notification
Notification No. 042022Central Excise: The principal notification being amended.
Notification No. 272022Central Excise: The last amended notification.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
xxxGIDHxxx
सी.जी.-डी.एलxx.x-GअID.-E1x6x0x 92022-238889
CG-DL-E-16092022-238889
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 626] नई ददल्ली, ि्क्रिार, जसतम्ब र 16, 2022/भार 25, 1944
No. 626] NEW DELHI, FRIDAY, SEPTEMBER 16, 2022/BHADRA 25, 1944
जित्त म्ं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई ददल् ली, 16 जसतम्ब र, 2022
स.ं 29/2022-केन्दर ीय उत्प ाद िल्् क
सा.का.जन. 706(अ).—केंरीय सरकार, जित् त अजधजनयम, 2002 (2002 का 20) की धारा 147 के साथ पठित
केन्द रीय उत् पाद िल्् क अजधजनयम, 1944 (1944 का 1) की धारा 5क के अधीन प्रदत् त िजतियय का प्रयगग करत े ुए, यह
समाधान हग िान े पर दक ऐसा करना लगक जहत म ें आिश् यक ह, भारत सरकार, जित् त म्ं ालय (रािस्ट् ि जिभाग) की
अजधसूचना संख् या 18/2022-केन्द रीय उत् पाद िल्् क, ददनांक, 19 ि्लाई, 2022, जिसे संख्या सा.का.जन. 584 (अ), ददनांक
19 ि्लाई, 2022, में भारत के रािप्, असाधारण, भाग-II, खंड 3, उप-खंड (i) में प्रकाजित दकया गया था, में और आग े
भी जनम्न जलजखत संिगधन करती ह, यथा:-
उक्त अजधसूचना म,ें सारणी म,ें -
(i) क्रमांक 1 के सामने, कॉलम (4) में प्रजिजि के जलए, प्रजिजि "रु. 10,500 प्रजत टन" कग प्रजतस्ट्थाजपत दकया
िाएगा;
(ii) क्रमांक 2 के सामने, कॉलम (4) में प्रजिजि के जलए, प्रजिजि " रु. 5 प्रजत लीटर " कग प्रजतस्ट्थाजपत दकया िाएगा।
2. यह अजधसूचना 17 जसतंबर, 2022 से प्रिृत्त हगगी ।
[फा. स.ं 354/15/2022-टीआरयू]
जनजति कनााटक, अिर सजचि
6221 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
नगट : म्ख्य अजधसूचना संख्या 18/2022-केन्द रीय उत् पाद ि्ल्क , ददनांक 19 ि्लाई, 2022 जिसे सा.का.जन. संख्या 584
(अ), ददनांक 19 ि्लाई, 2022 के तहत भारत के रािप्, असाधारण, भाग II, खंड 3, उपखंड (i) में प्रकाजित
दकया गया था और इसमें अंजतम बार अजधसूचना संख्या 26/2022- केन्द रीय उत् पाद ि्ल्क , ददनांक 31 अगस्ट्त,
2022 जिसे सा.का.जन. संख्या 672 (अ), ददनांक 31 अगस्ट्त, 2022 के तहत भारत के रािप्, असाधारण,
भाग II, खंड 3, उप-खंड (i) म ेंप्रकाजित दकया गया था।
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 16th September, 2022
No. 29/2022-Central Excise
G.S.R. 706(E).—In exercise of the powers conferred by section 5A of the Central Excise Act, 1944
(1 of 1944) read with section 147 of the Finance Act, 2002 (20 of 2002), the Central Government,
on being satisfied that it is necessary in the public interest so to do, hereby makes the following further
amendments in the notification of the Government of India in the Ministry of Finance (Department of
Revenue), No. 18/2022-Central Excise, dated the 19th July, 2022, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 584 (E), dated the 19th July, 2022,
namely:-
In the said notification, in the Table,-
(i) against S. No. 1, for the entry in column (4), the entry “Rs. 10,500 per tonne” shall be
substituted;
(ii) against S. No. 2, for the entry in column (4), the entry “Rs. 5 per litre” shall be substituted
2. This notification shall come into force on the 17th day of September, 2022.
[F. No. 354/15/2022-TRU]
NITISH KARNATAK, Under Secy.
Note : The principal notification No. 18/2022-Central Excise, dated the 19th July, 2022 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 584 (E),
dated the 19th July, 2022, and was last amended vide notification No. 26/2022-Central Excise, dated
the 31st August, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i), vide number G.S.R. 672(E), dated the 31st August, 2022.
अजधसचू ना
नई ददल् ली, 16 जसतम्ब र, 2022
स.ं 30/2022-केन्दर ीय उत्प ाद िल्् क
सा.का.जन. 707(अ).—केंरीय सरकार, जित् त अजधजनयम, 2002 (2002 का 20) की धारा 147 के साथ पठित
केन्द रीय उत् पाद िल्् क अजधजनयम, 1944 (1944 का 1) की धारा 5क के अधीन प्रदत् त िजतियय का प्रयगग करत े ुए, यह
समाधान हग िान े पर दक ऐसा करना लगक जहत म ें आिश् यक ह, भारत सरकार, जित् त म्ं ालय (रािस्ट् ि जिभाग) की
अजधसूचना संख् या 4/2022-केन्द रीय उत् पाद ि्ल् क, ददनांक 30 िून, 2022, जिसे संख्या सा.का.जन. 492 (अ), ददनांक
30 िून, 2022 में भारत के रािप्, असाधारण, भाग-II, खंड 3, उप-खंड (i) में प्रकाजित दकया गया था, में और आगे भी
जनम्न जलजखत संिगधन करती ह, यथा :-
उक्त अजधसूचना म,ें सारणी म,ें
(i) क्रमांक 2 के सामने, कॉलम (4) में प्रजिजि के जलए, प्रजिजि "रु. 8.50 प्रजत लीटर" कग प्रजतस्ट्थाजपत दकया
िाएगा ।
2. यह अजधसूचना 17 जसतंबर, 2022 से प्रिृत्त हगगी ।
[फा. स.ं 354/15/2022-टीआरयू]
जनजति कनााटक, अिर सजचि[भाग II—खण् ड 3(i)] भारत का रािप् : असाधारण 3
नगट : मख्् य अजधसूचना संख्या 04/2022-केन्द रीय उत् पाद िल्् क, ददनांक 03 िून, 2022 जिसे सा.का.जन. संख्या 492 (अ),
ददनांक 30 िून, 2022 के तहत भारत के रािप्, असाधारण, भाग II, खंड 3, उपखंड (i) में प्रकाजित दकया गया
था और इसमें अंजतम बार अजधसूचना संख्या 27/2022- केन्दर ीय उत् पाद िल्् क, ददनांक 31 अगस्ट्त, 2022 जिस े
सा.का.जन. संख्या 673 (अ), ददनांक 31 अगस्ट्त, 2022 के तहत भारत के रािप्, असाधारण, भाग II, खंड 3,
उप-खंड (i) में प्रकाजित दकया गया था।
NOTIFICATION
New Delhi, the 16th September, 2022
No. 30/2022-Central Excise
G.S.R. 707(E).—In exercise of the powers conferred by section 5A of the Central Excise Act, 1944
(1 of 1944) read with section 147 of Finance Act, 2002 (20 of 2002), the Central Government, on being
satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments
in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.
04/2022-Central Excise, dated the 30th June, 2022, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 492 (E), dated the 30th June, 2022, namely:-
In the said notification, in the Table,-
(i) against S. No. 2, for the entry in column (4), the entry “Rs. 8.50 per litre” shall be substituted;
2. This notification shall come into force on the 17th day of September, 2022.
[F. No. 354/15/2022-TRU]
NITISH KARNATAK, Under Secy.
Note: The principal notification No. 04/2022-Central Excise, dated the 30th June, 2022, was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 492 (E),
dated the 30th June, 2022, and was last amended vide notification No. 27/2022-Central Excise, dated
the 31st August, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i), vide number G.S.R. 673(E), dated the 31st August, 2022.
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